IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.

View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.

IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.

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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
201321006 2632.02-00 Deemed Allocation to Certain Lifetime Direct Skips 05/24/2013
201321005 9100.00-00 Extension of Time for Making Certain Elections 05/24/2013
201321005 2632.02-00 Deemed Allocation to Certain Lifetime Direct Skips 05/24/2013
201321004 7701.00-00 Definitions 05/24/2013
201321004 9100.00-00 Extension of Time for Making Certain Elections 05/24/2013
201321004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/24/2013
201321003 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 9100.00-00|Extension of Time for Making Certain Elections 05/24/2013
201321002 2642.00-00 Inclusion Ratio 05/24/2013
201321002 9100.00-00 Extension of Time for Making Certain Elections 05/24/2013
201321001 9100.00-00 Extension of Time for Making Certain Elections 05/24/2013
201321001 7701.00-00 Definitions 05/24/2013
201320023 513.00-00 Unrelated v. Not Unrelated Trade or Business 05/17/2013
201320022 9100.00-00 Extension of Time for Making Certain Elections 05/17/2013
201320022 408A.00-00 Roth IRA 05/17/2013
201320021 401.06-00 Required Distributions 05/17/2013
201320021 401.06-02 Employee Dies Before Entire Interest Distributed 05/17/2013
201320020 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 05/17/2013
201320019 6201.00-00 Assessment Authority 05/17/2013
201320018 6227.05-00 Other Requests 05/17/2013
201320017 861.09-00 Allocation and Apportionment of Interest Expense (In General) 05/17/2013
201320017 861.09-06 Asset Method of Apportionment 05/17/2013
201320017 861.09-07 Fair Market Value Method 05/17/2013
201320016 9100.00-00 Extension of Time for Making Certain Elections 05/17/2013
201320016 7701.00-00 Definitions 05/17/2013
201320016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/17/2013